Announcement 2011-41

accepted the offer. Typically, an offer of consent will provide for: suspension for an indefinite term; conditions that the individual must observe during the suspension; and the individual’s opportunity, after a stated number of months, to file with OPR a petition for reinstatement affirming compliance with the terms of the consent and affirming current eligibility to practice ( i.e ., an active professional license or active enrollment status). An enrolled agent or an enrolled retirement plan agent may also offer to resign in order to avoid a disciplinary proceeding.

Suspended by decision in expedited proceeding, Suspended by default de- cision in expedited proceeding, Sus- pended by consent in expedited pro- ceeding —OPR instituted an expedited proceeding for suspension (based on certain limited grounds, including loss of a professional license and criminal convictions).

OPR has authority to disclose the grounds for disciplinary sanctions in these situations: (1) an ALJ or the Secretary’s delegate on appeal has issued a decision on or after September 26, 2007, which was the effective date of amendments to the regulations that permit making such decisions publicly available; (2) the individual has settled a disciplinary case by signing OPR’s “consent to sanction” form, which requires consenting individuals to admit to one or more violations of the regulations and to consent to the disclosure of the individual’s own return information related to the admitted violations (for example, failure to file Federal income tax returns); or (3) OPR has issued a decision in an expedited proceeding for suspension.

Announcements of disciplinary sanctions appear in the Internal Revenue Bulletin at the earliest practicable date. The sanctions announced below are alphabetized first by the names of states and second by the last names of individuals. Unless otherwise indicated, section numbers ( e.g . §10.51) refer to the regulations.

The Office of Professional Responsibility (OPR) announces recent disciplinary sanctions involving attorneys, certified public accountants, enrolled agents, enrolled actuaries, enrolled retirement plan agents, and appraisers. These individuals are subject to the regulations governing practice before the Internal Revenue Service (IRS), which are set out in Title 31, Code of Federal Regulations, Part 10, and which are published in pamphlet form as Treasury Department Circular No. 230. The regulations prescribe the duties and restrictions relating to such practice and prescribe the disciplinary sanctions for violating the regulations.

The disciplinary sanctions to be imposed for violation of the regulations are:

Disbarred from practice before the IRS —An individual who is disbarred is not eligible to represent taxpayers before the IRS.

Suspended from practice before the IRS —An individual who is suspended is not eligible to represent taxpayers before the IRS during the term of the suspension.

Censured in practice before the IRS —Censure is a public reprimand. Unlike disbarment or suspension, censure does not affect an individual’s eligibility to represent taxpayers before the IRS, but OPR may subject the individual’s future representations to conditions designed to promote high standards of conduct.

Monetary penalty —A monetary penalty may be imposed on an individual who engages in conduct subject to sanction or on an employer, firm, or entity if the individual was acting on its behalf and if it knew, or reasonably should have known, of the individual’s conduct.

Disqualification of appraiser —An appraiser who is disqualified is barred from presenting evidence or testimony in any administrative proceeding before the Department of the Treasury or the IRS.

Under the regulations, attorneys, certified public accountants, enrolled agents, enrolled actuaries, and enrolled retirement

plan agents may not assist, or accept assistance from, individuals who are suspended or disbarred with respect to matters constituting practice ( i.e ., representation) before the IRS, and they may not aid or abet suspended or disbarred individuals to practice before the IRS.

Disciplinary sanctions are described in these terms:

Disbarred by decision after hearing, Suspended by decision after hearing, Censured by decision after hearing, Monetary penalty imposed after hear- ing, and Disqualified after hearing —An administrative law judge (ALJ) conducted an evidentiary hearing upon OPR’s complaint alleging violation of the regulations and issued a decision imposing one of these sanctions. After 30 days from the issuance of the decision, in the absence of an appeal, the ALJ’s decision became the final agency decision.

Disbarred by default decision, Sus- pended by default decision, Censured by default decision, Monetary penalty im- posed by default decision, and Disqual- ified by default decision —An ALJ, after finding that no answer to OPR’s complaint had been filed, granted OPR’s motion for a default judgment and issued a decision imposing one of these sanctions.

Disbarment by decision on appeal, Suspended by decision on appeal, Cen- sured by decision on appeal, Monetary penalty imposed by decision on ap- peal, and Disqualified by decision on appeal —The decision of the ALJ was appealed to the agency appeal authority, acting as the delegate of the Secretary of the Treasury, and the appeal authority issued a decision imposing one of these sanctions.

Disbarred by consent, Suspended by consent, Censured by consent, Mone- tary penalty imposed by consent, and Disqualified by consent —In lieu of a disciplinary proceeding being instituted or continued, an individual offered a consent to one of these sanctions and OPR

July 11, 2011 47 2011–28 I.R.B.

City & State Name Professional Disciplinary Sanction Effective Date(s) Designation

Alabama

Pelham Poff Jr., Richard G. Attorney Suspended by default decision in expedited proceeding under §10.82 (suspension of attorney license)

Arizona

Mesa Allen, Steven W. Attorney Suspended by default decision in expedited proceeding under §10.82 (conviction under 18 U.S.C. §371, conspiracy to defraud the United States)

California

Newport Beach Agajanian, Roger J. Attorney Suspended by default decision in expedited proceeding under §10.82 (attorney disbarment)

Los Angeles Burkenroad, David Attorney Suspended by decision in expedited proceeding under §10.82 (suspension of attorney license)

Calabasas Geyer, Mark M. Attorney Suspended by default decision in expedited proceeding under §10.82 (attorney disbarment)

San Francisco Martin, Craig K. Attorney Suspended by default decision in expedited proceeding under §10.82 (attorney disbarment)

Colorado

Riebesell, Harold F., See Nevada

Florida

Ft. Lauderdale Legel, Lawrence CPA Suspended by decision on appeal for violations of §10.51 (conviction under 26 U.S.C. §7203, aiding and abetting in the failure to pay income tax)

Indefinite from March 22, 2011

Indefinite from February 7, 2011

Indefinite from March 8, 2011

Indefinite from February 17, 2011

Indefinite from March 22, 2011

Indefinite from March 4, 2011

January 13, 2009

• January 13, 2012

Boca Raton Rizzo, Vincent D. Enrolled Agent Reinstated to practice before the IRS, March 7, 2011

2011–28 I.R.B. 48 July 11, 2011

City & State Name Professional Disciplinary Sanction Effective Date(s) Designation

Idaho

Pocatello Adamson, Dannis M. Attorney Suspended by default decision in expedited proceeding under §10.82 (conviction under 26 U.S.C. §7202, willful failure to pay over taxes)

Illinois

Indefinite from January 11, 2011

Lansing Clausing, Robert J. Enrolled Agent Reinstated to practice before the IRS, March 9, 2011

Iowa

Iowa City Fields, Jeffrey Attorney Suspended by default decision in expedited proceeding under §10.82 (suspension of attorney license)

Kentucky

Harrodsburg Pope, Lisa A. Enrolled Agent Suspended by consent for admitted violation of §10.51 (failure to file or timely file Federal individual income tax returns for tax years 2006-2008, and failure to timely file and pay taxes due on employer’s quarterly Federal tax returns for 11 quarters 2005-2007)

Maryland

Baltimore Hunt, Mark E. Attorney Suspended by decision in expedited proceeding under §10.82 (conviction under 26 U.S.C. §7213, unauthorized disclosure of returns and return information)

Massachusetts

Taunton Martin, Craig J. Attorney Suspended by decision in expedited proceeding under §10.82 (attorney disbarment)

Indefinite from March 22, 2011

Indefinite from March 25, 2011, but at least 18 months

Indefinite from April 11, 2011

Indefinite from March 4, 2011

July 11, 2011 49 2011–28 I.R.B.

City & State Name Professional Disciplinary Sanction Effective Date(s) Designation

Tewksbury Paczkowski, Raymond J.

Michigan

Attorney Suspended by decision in expedited proceeding under §10.82 (attorney disbarment)

Traverse City Tuttle, Wallace H. Attorney Disbarred by ALJ on summary judgment motion for violation of §10.51 (willful failure to file Federal individual income tax returns for 2007 and 2008)

Minnesota

Minneapolis Biber, Aaron F. Attorney Suspended by decision in expedited proceeding under §10.82 (attorney disbarment)

Nevada

Reno Riebesell, Harold F. Attorney Suspended by default decision in expedited proceeding under §10.82 (suspension of attorney license in Colorado)

New Jersey

South Orange Hersh, Bruce D. Attorney Suspended by decision in expedited proceeding under §10.82 (attorney disbarment)

New York

Bronx Daniel, Cleavan Enrolled Agent Censured by consent for admitted violation of §10.22(a) (failure to exercise due diligence in the preparation of client tax returns filed with the Internal Revenue Service)

Williamsville Rickard II, Michael W. Attorney Suspended by decision in expedited proceeding under §10.82 (attorney disbarment)

Indefinite from March 4, 2011

At least 5 years from April 9, 2011

Indefinite from March 4, 2011

Indefinite from March 4, 2011

Indefinite from March 4, 2011

July 2, 2009

Indefinite from March 4, 2011

2011–28 I.R.B. 50 July 11, 2011

City & State Name Professional Disciplinary Sanction Effective Date(s) Designation

Ohio

Lewis Center Salisbury, Kirk G. CPA Disbarred by decision on appeal in proceeding under §10.60 for violation of §10.51 (failure to file Federal individual income tax returns for tax years 2004-2007, failure to timely file Federal individual income tax returns for tax years 2002 and 2003, and failure to timely pay Federal individual income tax return liabilities for tax years 2002 and 2003)

Oregon

Beaverton Burroughs, Gary S. CPA Suspended by consent for admitted violation of §10.22 (failure to exercise due diligence in the determination of the validity of credits and deductions under §44 of the Internal Revenue Code)

Pennsylvania

Royersford Kozelsky, Joseph G. CPA Disbarred by decision on appeal for violations of §10.51 (failure to timely file Federal individual income tax returns for tax years 2001-2007)

Tennessee

Knoxville Lockett, William S. Attorney Suspended by default decision in expedited proceeding under §10.82 (conviction under 26 U.S.C. §7203, willful failure to file a Federal income tax return)

Texas

At least 5 years from February 2, 2010

Indefinite from December 31, 2010

At least 5 years from December 17, 2010

Indefinite from January 11, 2011

Houston Aneji, Patrick E. CPA Reinstated to practice before the IRS, February 17, 2011

July 11, 2011 51 2011–28 I.R.B.

City & State Name Professional Disciplinary Sanction Effective Date(s) Designation

Dallas Larue, Lauren C. Attorney Suspended by default decision in expedited proceeding under §10.82 (attorney disbarment)

The Woodlands Petrillo, Donald J. Attorney Disbarred by decision on appeal for violations of §10.51 (willful failure to file, or timely file, Federal individual tax returns for 2004-2007)

Indefinite from January 11, 2011

At least 5 years from April 22, 2011

2011–28 I.R.B. 52 July 11, 2011